The Government of Bihar on December 13, 2024, amended an older notification No. S.O. 99, dated June 29, 2017, related to Bihar Goods and Services Tax.
The following has been stated: -
•In the notification, after the opening paragraph, the following proviso shall be inserted, namely:-
Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975.
•This notification shall come into force with effect from October 10, 2024.
[Notification No. S.O. 502]